oleh : Dr. Bambang Jatmiko, SE., M.Si
Publikasi pada : Proceeding Seminar Nasional Akuntansi - Bisnis (SNAB) 2012, 27 Maret 2012, ISSN : 2252-3936)
ABSTRACK
PT Kereta Api Indonesia (Persero) is one company that is which is land transportation. In their operation, PT Kereta Api Indonesia (Persero) required internal stakeout to improve the company's internal control is effective. Effective internal control can be realized one of them if the internal auditors can be assess internal control risk well. There are several factors that influence the risk of internal controls such as competence and independence. Based on these two research researcher want to know how the competence of internal auditors; how the independence of internal auditors; how the risk of internal controls; how the influence of competence and independence of internal auditors on the risk of internal controls on PT Kereta Api Indonesia (Persero). The research method used is associative causal research methods, with a case study approach. Primary data obtained from questionnaires with a sample of 20 respondents. Methods of data analysis using calculations Multiple Correlation, Multiple Linear Regression, coefficient of determination, t test and F test for test with use SPSS version 17.00. From the results obtained the results that there is a positive relationship between competence and independence of internal auditors on the risk of internal controls. Based on a correlation coefficient of 0.958, and included in a very strong relationship. The regression coefficient of variable competence (X1) of 0.412 and regression coefficient for independent variable (x2) of 0.889. While the coefficient of determination of 91.7% on the risk of internal control. The t test and F test with a standard error of 5%, obtained results of testing the value of F arithmetic at 94.262 with a value of 3.5 for F arithmetic > Ftable then there is the influence jointly significant association between competence and independence of internal auditors on the risk of internal controls. While the t test for variables X1 thitung obtained with the Y of 3.994 to 2.110 for TTable partially then there is a significant influence between the competence of internal auditors and risk control t arithmetic for variable X2 with Y at 4.416 with 2.110 T arithmetic partially then there is a significant effect between independence of the internal control risk. From the above description can be concluded that the competence and independence of internal auditors on PT Kereta Api Indonesia (Persero) is high and adequate. Risk assessment of internal control has also been classified as very good. To enhance the competence and independence of internal auditors need to hold an increase in training on auditing, certification, and continuing education (PPL) as a whole and continuous, as well as follow-up monitoring by internal auditors and the Audit Committee to evaluate the company's risk assessment of internal controls in order to be able to run as an internal control it should be.
1. PENDAHULUAN
1.1 Latar Belakang Luasnya ruang lingkup perusahaan mengakibatkan pimpinan dan pihak manajemen tidak dapat secara langsung mengawasi semua aktivitas, baik aktivitas intern maupun aktivitas ekstern yang terjadi pada perusahaan tersebut. Oleh karena itu, pimpinan dan pihak manajemen memerlukan pengawas atau pemeriksa intern dalam usaha meningkatkan pengendalian intern perusahaan yang efektif dan efisien. Pengendalian intern perusahaan didesain sebaik mungkin supaya aktivitas perusahaan dapat berjalan dengan efektif dan efisien. Salah satu komponen pengendalian internal menurut COSO (Committee of Sponsoring Organization ) adalah penaksiran risiko yang berarti identifikasi entitas dan analisis terhadap risiko yang relevan untuk mencapai tujuannya, membentuk suatu dasar untuk menentukan bagaimana risiko harus dikelola (SPAP 2004:69). Pemeriksaan intern dalam suatu perusahaan biasanya dilaksanakan oleh internal audit untuk menilai sejauh mana kebijakan perusahaan dapat dijalankan dengan baik oleh seluruh pihak terkait dalam perusahaan. Audit internal berperan membantu organisasi untuk mencapai tujuannya dalam mengevaluasi dan memperbaiki efektivitas dari proses manajemen risiko, pengendalian internal, dan governance dalam hal . . . . . . . . . . . . . . . .
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Artikel
Lengkap dikompilasi oleh/ HUBUNGI :
Kanaidi, SE., M.Si (Penulis “Buku Dasar-Dasar PERIKLANAN”, Service
Quality and Motivation
Trainer, Dosen Marketing Management, Praktisi
Bisnis)
Jln.
Sariasih No. 54 BANDUNG 40151
HP. 08122353284
- 087822984716 Telp/Fax. 022-4267749
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